3. XYZ Company has the following sales and cost data - sales $500,000, variable costs $300,000 and fixed costs $100,000. ABC Company has the following sales and cost data - sales $500,000, variable costs $150.000 and fixed costs of $250,000. A. Using the contribution margin income statement calculate the operating income for both companies B. Using the contribution margin income statement calculate the operating income for both companies if sales increase 50% C. Using the contribution margin income statement calculate the operating income for both companies if sales decrease by 50% D. Please explain your answers for B and C in the context of operating leverage